摘要
作为一种科学的管理工具,全面预算管理逐渐受到越来越多的企业重视.虽然全面预算相关方法在我国企业中应用已久,但不少企业由于忽视了与战略之间的联动,使得预算无法从战略高度进行目标设定与资源分配,导致企业的战略目标与日常工作脱节.文章基于战略导向展开研究,分析了预算管理和战略的融合之路,旨在助力预算和战略接轨,保障企业实现长效发展.
As a scientific management tool,comprehensive budget management is gradually valued by more and more enterprises.Although comprehensive budget-related methods have been used in Chinese enterprises for a long time,many enterprises cannot set goals and allocate resources from a strategic perspective because of ignoring the linkage with strategy,which leads to the disconnection between strategic goals and daily work.Based on the strategic orientation,this paper analyzes the way of the integration of budget management and strategy to help the integration of budget and strategy and ensure the long-term development of enterprises.
作者
梁妮斯
LIANG Ni-si(Finance Department,South-to-North Water Diversion Middle Route Information Technology Co.,Ltd.)
出处
《当代会计》
2022年第19期124-126,共3页
Contemporary Accounting
关键词
战略导向
全面预算管理
模式优化
strategic orientation
comprehensive budget management
model optimization
